§ 67-1-101 Liberal construction of title – Incidental powers of commissioner – Chapter definitions
§ 67-1-102 Powers and duties of commissioner and department of revenue
§ 67-1-103 Study of tax laws – Report
§ 67-1-104 Tax administration fund
§ 67-1-105 Hearings by commissioner
§ 67-1-106 Optional reporting periods
§ 67-1-107 Mailed tax papers or payments – Determination of filing date
§ 67-1-108 Implementation and enforcement by commissioner – Guidance – Erroneous audit findings or advice – Applicability of taxability policy changes – Effect of provision
§ 67-1-109 Revenue and letter rulings
§ 67-1-110 Taxpayer bill of rights
§ 67-1-111 Statewide uniformity of harvest or severance taxes
§ 67-1-112 Business tax – Taxes invoiced to customers to be included in tax base
§ 67-1-113 Keeping and maintenance of records – Access to records – Penalties for noncompliance
§ 67-1-114 Extension of due date for certain tax returns
§ 67-1-115 Electronic submission of documents and payments
§ 67-1-116 Fees for processing of documents and payments
§ 67-1-117 Commissioner’s authority to permit filing, submission or retention of documents in digital format
§ 67-1-118 Review and report concerning credits found in sections 67- 4-2009, 67-4-2109, and 67-6-224
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Terms Used In Tennessee Code > Title 67 > Chapter 1 > Part 1 - Miscellaneous Provisions

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Code: includes the Tennessee Code and all amendments and revisions to the code and all additions and supplements to the code. See Tennessee Code 1-3-105
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-1-101
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Tennessee Code 67-1-101
  • Dependent: A person dependent for support upon another.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. See Tennessee Code 1-3-105
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • Statute: A law passed by a legislature.
  • United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
  • written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105